지방자치단체 기금운용 성과분석 결과보고 개선방안

Abstract

· Research topics: Deriving and presenting improvement plans to enhance the effectiveness of reports on results of analysis of local government fund management performance. · Research background: It is necessary to study whether the results of analysis of local government fund management performance are properly used to achieve the goal of the fund management principle to improve the utilization and soundness of the fund. · Differences from prior research: While previous studies have mainly focused on local government funds, this study enhances the universality and validity of the research results by deriving improvement plans through comparison with national funds and examining the performance analysis of funds over a long period of time. · Research method: Comparison and analysis of reports on the performance analysis of local government funds conducted annually by the Ministry of Public Administration and Security over 10 years from 2012 to 2021 in time series. · Research results: Arbitrary fund preservation evaluation, difficulty in determining whether execution meets the purpose of establishment, low feedback with the fund management plan, and frequent index change problems are identified, and in order to improve them, dualization of fund preservation evaluation, indicators to determine whether the purpose of establishment has been executed Development of a model that can be returned to the fund management plan, development of sustainable indicators, and introduction of a professional position system are proposed. · Contribution points and expected effects: It is expected that the goal of the fund management principle will be achieved more effectively as the results of analyzing the performance of local government fund management for the current fiscal year are appropriately returned to the local government fund management plan for the next fiscal year.